Back to directory
72.20

Research and experimental development on social sciences and humanities

- research and development on social sciences - research and development on humanities - interdisciplinary research and development, predominantly on social sciences and humanities

Name
Research and experimental development on social sciences and humanities
Sector
M - Professional, scientific and technical activities

Lump-sum tax

Usually eligible for lump-sum tax

Usually can use lump-sum taxation if general conditions are met: turnover up to RSD 6 million, no VAT registration, and no other restrictions.

Usually includes

  • research and development on social sciences
  • research and development on humanities
  • interdisciplinary research and development, predominantly on social sciences and humanities

Usually excludes

  • market research, see 73.20

Source: the official APR activity classification.